EZULWINI – The Eswatini Revenue Service (ERS) says the Tax Compliance Certificate requirement is not a new tax and has moved to reassure the public following growing discussion around its enforcement.
Speaking on Thursday, ERS Commissioner General spokesperson Brightwell Nkambule said the certificate is simply proof that a taxpayer has fulfilled their obligations with the revenue authority.
The requirement stems from the Income Tax Compliance Certificates Regulations of 2022. Under the regulations, taxpayers must be registered with the ERS, submit their tax returns including nil returns when there is no business activity, settle tax liabilities such as Pay As You Earn, Value Added Tax and Income Tax, and honour payment arrangements where outstanding debts exist.
Nkambule said most emaSwati and businesses already meet their tax responsibilities and the certificate helps maintain fairness in the system by ensuring all taxpayers follow the same rules.
ERS has introduced a fully digital process to make it easier for taxpayers to obtain the certificate. The document can be accessed through the ERS TaxPal mobile application available on major app platforms or through the official ERS website.
According to the revenue authority, once a taxpayer meets the compliance requirements, the certificate is generated and sent by email within about five minutes, eliminating the need to visit ERS offices.
Nkambule also said the institution works with taxpayers who may not yet be compliant. Rather than penalising them, the revenue service assists individuals and businesses to regularise their tax affairs and allows them to obtain the certificate once corrective commitments are made.
Businesses were also reminded that a Tax Compliance Certificate is required when procuring goods or services worth more than E20 000 per transaction. The requirement applies to procurement by government institutions, public enterprises and private sector organisations.
However, ERS clarified that the rule applies only to suppliers listed on procurement databases. It does not apply to international vendors with no obligations under Eswatini tax laws, over the counter purchases, or transactions involving individuals or small businesses without outstanding tax liabilities.
The revenue authority said it is ready to assist organisations in verifying the tax compliance status of suppliers listed in their procurement systems.
Taxes collected by the ERS support national programmes such as healthcare, education, social grants for the elderly and infrastructure development, as outlined in the 2026 2027 National Budget presented by Finance Minister Neal Rijkenberg.
ERS has encouraged taxpayers to ensure their records are up to date and to make use of digital platforms to obtain their certificates quickly through the website, the TaxPal application or ERS service centres across the country.
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